Offshore Commissioning Services: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Offshore Commissioning Services
Largest movements
- Receivables within one year +€10,379
up €10,379 (+24.3%), from €42,699 to €53,079
of which Trade receivables: +€6,000
- Cash -€5,421
down €5,421 (-26.9%), from €20,119 to €14,698
mainly Trade debts (-€14,373) and Receivables within one year (-€10,379)
- Tangible fixed assets -€4,078
down €4,078 (-11.6%), from €35,020 to €30,943
of which Leasing and similar rights: -€7,141
- Profit (loss) carried forward +€17,404
up €17,404 (+49.9%), from €34,905 to €52,309
- Trade debts -€14,373
down €14,373 (-99.7%), from €14,415 to €42
- Debts after one year -€7,307
down €7,307 (-28.2%), from €25,891 to €18,584
- Other debts +€4,757
up €4,757 (+158.6%), from €3,000 to €7,757
- Gross operating margin -€18,199
down €18,199 (-36.1%), from €50,358 to €32,159
- Depreciation +€4,457
up €4,457 (+135.1%), from €3,299 to €7,755
- Taxes -€4,325
down €4,325 (-49.1%), from €8,810 to €4,485
- Other operating charges +€1,164
new in 2025: €1,164
- Financial charges +€1,006
up €1,006 (+292.6%), from €344 to €1,350
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €98,589 | €98,720 | +€131 | +0.1% |
| Fixed assets | 21/28 | €35,020 | €30,943 | -€4,078 | -11.6% |
| Tangible fixed assets | 22/27 | €35,020 | €30,943 | -€4,078 | -11.6% |
| Furniture and vehicles | 24 | - | €3,063 | +€3,063 | |
| Leasing and similar rights | 25 | €35,020 | €27,880 | -€7,141 | -20.4% |
| Current assets | 29/58 | €63,568 | €67,777 | +€4,209 | +6.6% |
| Amounts receivable within one year | 40/41 | €42,699 | €53,079 | +€10,379 | +24.3% |
| Trade receivables | 40 | €36,135 | €42,135 | +€6,000 | +16.6% |
| Other amounts receivable | 41 | €6,565 | €10,944 | +€4,379 | +66.7% |
| Cash at bank and in hand | 54/58 | €20,119 | €14,698 | -€5,421 | -26.9% |
| Deferred charges and accrued income | 490/1 | €750 | €0 | -€750 | -100.0% |
| Total equity and liabilities | 10/49 | €98,589 | €98,720 | +€131 | +0.1% |
| Equity | 10/15 | €37,905 | €55,309 | +€17,404 | +45.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €34,905 | €52,309 | +€17,404 | +49.9% |
| Amounts payable | 17/49 | €60,684 | €43,411 | -€17,273 | -28.5% |
| Amounts payable after more than one year | 17 | €25,891 | €18,584 | -€7,307 | -28.2% |
| Financial debts | 170/4 | €25,891 | €18,584 | -€7,307 | -28.2% |
| Amounts payable within one year | 42/48 | €34,664 | €24,827 | -€9,837 | -28.4% |
| Current portion of amounts payable after more than one year | 42 | €8,440 | €8,795 | +€355 | +4.2% |
| Trade debts | 44 | €14,415 | €42 | -€14,373 | -99.7% |
| Suppliers | 440/4 | €14,415 | €42 | -€14,373 | -99.7% |
| Taxes, remuneration and social security | 45 | €8,810 | €8,234 | -€576 | -6.5% |
| Taxes | 450/3 | €8,810 | €8,234 | -€576 | -6.5% |
| Other amounts payable | 47/48 | €3,000 | €7,757 | +€4,757 | +158.6% |
| Accrued charges and deferred income | 492/3 | €129 | €0 | -€129 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,299 | €7,755 | +€4,457 | +135.1% |
| Other operating charges | 640/8 | - | €1,164 | +€1,164 | |
| Gross operating margin | 9900 | €50,358 | €32,159 | -€18,199 | -36.1% |
| Operating profit (loss) | 9901 | €47,059 | €23,239 | -€23,819 | -50.6% |
| Financial charges | 65/66B | €344 | €1,350 | +€1,006 | +292.6% |
| Recurring financial charges | 65 | €344 | €1,350 | +€1,006 | +292.6% |
| Profit (loss) for the period before taxes | 9903 | €46,715 | €21,889 | -€24,826 | -53.1% |
| Income taxes | 67/77 | €8,810 | €4,485 | -€4,325 | -49.1% |
| Profit (loss) for the period | 9904 | €37,905 | €17,404 | -€20,501 | -54.1% |
| Profit (loss) for the period to be appropriated | 9905 | €37,905 | €17,404 | -€20,501 | -54.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.